New Dakota state tax basis is the Federal Adjusted Gross Income (AGI).
Interest/Divident Income: Exempts U.S. government bonds; deduction of up to $300 per person for interest from North Dakota financial institutions
Rent Income: Deductions for certain rental income, interest, and gains of beginning farms and entrepreneurs.
Capital Gain: Exempt gains realized on sale of property under eminent domain and corporate stock that relocated to North Dakota.
Unemployment Income: Same as federal.
Social Security Benefits: Same as federal.
State Bond Interest: Taxable except North Dakota obligations.
Health Savings Accounts: Same as federal.
Disability: Same as federal.
Lottery: Same as federal.
Federal Income Tax: Deductible.
Other Taxes: Deductions for certain venture capital investments, adoption expenses, organ donation expenses, and income from renaissance zones, qualifying new and expanding businesses, and federal active duty for National Guard/Reserve members.
Check other state tax links below.